{"id":5588,"date":"2019-05-29T09:59:32","date_gmt":"2019-05-29T09:59:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-5\/"},"modified":"2019-09-01T08:02:24","modified_gmt":"2019-09-01T08:02:24","slug":"jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-5\/","title":{"rendered":"Jayneer infrapower &#038; Multiventures (P.) Ltd. v. DCIT  (2019) 176 ITD 15 \/ 200 TTJ 179(Mum.)(Trib.)"},"content":{"rendered":"<p>Share premium received in excess of fair market value of shares cannot be brought to tax during the relevant year. S.56(2)(viib) which seeks to tax amount received in excess of fair market value of shares only applies from assessment year 2013-14. ( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources\u2013Share premium-Amount received in excess of fair market value of shares &#8211; S. 56(2)(viib) which seeks to tax amount received in excess of fair market value of shares is applicable only from assessment year 2013-14. [S. 56(2)(viib), 68]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5588","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1s8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5588"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5588\/revisions"}],"predecessor-version":[{"id":6866,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5588\/revisions\/6866"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}